FAC Explorer

Audit 409413

FY End
2025-12-31
Total Expended
$1.05M
Findings
4
Programs
4
Organization: Robbins Children's Programs, Inc. (MA)
Year: 2025 Accepted: 2026-08-19
Auditor: ALLAN SMITH & COMPANY CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1227299 2025-001 Material Weakness Yes L
1227300 2025-001 Material Weakness Yes L
1227301 2025-001 Material Weakness Yes L
1227302 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $374,621 Yes 1
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $323,676 Yes 1
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $305,125 Yes 1
10.555 NATIONAL SCHOOL LUNCH PROGRAM $44,630 Yes 1

Contacts

Name Title Type
DQPVTEYUE664 Janice Chabot Auditee
5082260282 Allan Smith Auditor
No contacts on file

Notes to SEFA

See the Notes to the SEFA for chart/table
Single audit testing procedures were performed for the Organization’s major federal award transactions during the year ended December 31, 2025.
The selection of major federal programs provides consideration to the Department of Health and Human Services CCDF Cluster (CFDA No. 93.575, Childcare and Development Block Grant; CFDA No. 93.596, Childcare Mandatory and Matching Funds of the Childcare and Development Fund), and the Child Nutrition Cluster (CFDA No. 10.555, National School Lunch Program).

Finding Details

Finding 2025-001
Criteria: 2 CFR Part 200, Subpart F (§200.512) requires auditees to submit the Federal Form SF-SAC and reporting package to the Federal Audit Clearinghouse within the earlier of thirty (30) calendar days after receipt of the auditor’s report, or nine (9) months after the end of the audit period. Statement of condition: The Auditee's Single Audit for the fiscal year ended December 31, 2024 was not submitted to the Federal Audit Clearinghouse within the prescribed nine (9) month filing deadline. The auditor's report was issued on June 5, 2025 and the Form SF-SAC was not certified/submitted until after the prescribed filing deadline. Questioned costs: None. Context/cause of condition: Due to an unanticipated leave of absence by the Executive Director for an extended period, the reporting package was not finalized in time for timely electronic submission. Effect: The Organization is not eligible to be designated as a "low-risk auditee" for the subsequent two (2) fiscal years. Recommendation: The Organization should enhance internal tracking controls and establish an electronic tickler file to ensure all future audit packages and the Form SF-SAC submissions are certified and submitted before the statutory deadlines.